Below you will find the combined Federal and Provincial tax brackets and marginal tax rates for each of the provinces we currently serve.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $47,000 |
24.80% |
|
$47,001 – $58,523 |
26.75% |
|
$58,524 – $100,000 |
33.25% |
|
$100,001 – $117,045 |
37.90% |
|
$117,046 – $181,440 |
43.40% |
|
$181,441 – $200,000* |
46.69% |
|
$200,001 – $258,482*,** |
47.54% |
|
$258,483 – $400,000** |
51.25% |
|
$400,001 and up |
50.40% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
**The Manitoba basic personal amount for 2026 ($15,780) is reduced for taxpayers with net income (line 23600) in excess of $200,000 and reaches zero when net income is $400,000 and above. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $53,891 |
19.05% |
|
$53,892 – $58,523 |
23.15% |
|
$58,524 – $94,907 |
29.65% |
|
$94,908 – $107,785 |
31.48% |
|
$107,786 – $111,814 |
33.89% |
|
$111,815 – $117,045 |
37.91% |
|
$117,046 – $150,000 |
43.41% |
|
$150,001 – $181,440 |
44.97% |
|
$181,441 – $220,000* |
48.26% |
|
$220,001 – $258,482* |
49.82% |
|
$258,483 and up |
53.53% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $54,532 |
24.50% |
|
$54,533 – $58,523 |
26.50% |
|
$58,524 – $117,045 |
33.00% |
|
$117,046 – $155,805 |
38.50% |
|
$155,806 – $181,440 |
40.50% |
|
$181,441 – $258,482* |
43.79% |
|
$258,483 and up |
47.50% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $58,523 |
22.00% |
|
$58,524 – $61,200 |
28.50% |
|
$61,201 – $117,045 |
30.50% |
|
$117,046 – $154,259 |
36.00% |
|
$154,260 – $181,440 |
38.00% |
|
$181,441 – $185,111* |
41.29% |
|
$185,112 – $246,813* |
42.29% |
|
$246,814 – $258,482* |
43.29% |
|
$258,483 – $370,220 |
47.00% |
|
$370,221 and up |
48.00% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $50,363 |
19.06% |
|
$50,364 – $58,523 |
21.70% |
|
$58,524 – $100,728 |
28.20% |
|
$100,729 – $115,648 |
31.00% |
|
$115,649 – $117,045 |
32.79% |
|
$117,046 – $140,430 |
38.29% |
|
$140,431 – $181,440 |
40.70% |
|
$181,441 – $190,405* |
43.99% |
|
$190,406 – $258,482* |
46.09% |
|
$258,483 – $265,545 |
49.80% |
|
$265,546 and up |
53.50% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
